The Ability to Pay as a Basis for Income Tax Imposition in Egypt
Author | : Harvard Law School. International Tax Program |
Publisher | : |
Total Pages | : 92 |
Release | : 1978 |
Genre | : |
ISBN | : |
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Author | : Harvard Law School. International Tax Program |
Publisher | : |
Total Pages | : 92 |
Release | : 1978 |
Genre | : |
ISBN | : |
Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 |
Publisher | : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center |
Total Pages | : 120 |
Release | : 1990 |
Genre | : Law |
ISBN | : |
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.
Author | : Mr.Saíd El-Naggar |
Publisher | : International Monetary Fund |
Total Pages | : 308 |
Release | : 1990-03-15 |
Genre | : Business & Economics |
ISBN | : 9781557751409 |
This volume, edited by Said El-Naggar, examines the impact of macro- and microeconomic policies on the investment climate in the Arab countries, the efficiency of public investment, and the role of foreign direct investment.
Author | : Mr.Günther Taube |
Publisher | : International Monetary Fund |
Total Pages | : 50 |
Release | : 1996 |
Genre | : Business & Economics |
ISBN | : |
This paper analyses presumptive taxation methods and their application in Sub-Saharan Africa. Presumptive taxation involves simple techniques to capture domestic transactions and sources of income that frequently escapes conventional taxation.
Author | : Peter Harris |
Publisher | : Cambridge University Press |
Total Pages | : 520 |
Release | : 2010-07-22 |
Genre | : Law |
ISBN | : 9780521853118 |
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
Author | : Aqib Aslam |
Publisher | : International Monetary Fund |
Total Pages | : 50 |
Release | : 2021-06-08 |
Genre | : Business & Economics |
ISBN | : 1513561073 |
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.
Author | : Mario Mansour |
Publisher | : International Monetary Fund |
Total Pages | : 36 |
Release | : 2015-09-02 |
Genre | : Business & Economics |
ISBN | : 1513519751 |
Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.
Author | : United States. Congress. Joint Committee on Taxation |
Publisher | : |
Total Pages | : 32 |
Release | : 1981 |
Genre | : Double taxation |
ISBN | : |
Author | : World Bank |
Publisher | : World Bank Publications |
Total Pages | : 241 |
Release | : 2019-11-21 |
Genre | : Business & Economics |
ISBN | : 1464814414 |
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.